N.Y. Town Law § 103

§ 103. Definitions. For the purpose of this article, the following\nterms shall be defined as follows:\n 1. "Administrative unit" shall mean an office, department, division,\nbureau, board, commission, district, or other agency of town government,\nbut shall exclude a fire district.\n 2. "Budget officer" shall mean the supervisor or, in towns which have\nmore than one supervisor, the presiding supervisor; provided that the\nsupervisor or presiding supervisor may appoint, to serve at his\npleasure, any person including a town officer or employee, other than a\nmember of the town board, to be budget officer. When a person other than\nthe supervisor has been appointed as budget officer, the supervisor, in\nthe event of a vacancy in the office of budget officer shall serve as\nbudget officer unless and until another person shall be appointed as\nprovided in this subdivision.\n 3. "Capital project" shall mean: (a) any physical public betterment or\nimprovement or studies, surveys and plans relative thereto, or (b) land\nor rights in land, or (c) any furnishings, machinery, apparatus or\nequipment for any physical public betterment or improvement when such\nbetterment or improvement is first constructed or acquired, or (d) any\ncombination of items (a), (b) and (c).\n 4. "Unappropriated unreserved fund balance" shall mean the difference\nbetween the total assets for a fund and the total liabilities, deferred\nrevenues, encumbered appropriations, amounts appropriated for the\nensuing fiscal year's budget, and amounts reserved for stated purposes\npursuant to law, including reserve funds established pursuant to the\ngeneral municipal law for the fund, as determined through application of\nthe system of accounts prescribed by the state comptroller pursuant to\nsection thirty-six of the general municipal law.\n